Hello and thank you for your question.
Your goal is to purchase goods free of sales tax (by issuing a resale
certificate to your seller), and when necessary to collect sales tax
for New York on goods that you sell (unless the people that you sell
to can provide a resale certificate to you). To do all this you need
to register as a vendor with the State.
Publication 750 addresses this issue:
Publication 750--A Guide to Sales Tax in New York State
http://www.tax.state.ny.us/pdf/publications/Sales/Pub750_302.pdf
As you'll see on page 7 of Publication 750, you will need a
Certificate of Authority authorizing you to collect sales tax on your
taxable sales and to issue (to people you buy from) and accept (from
resellers that you sell to) New York State sales tax exemption
certificates.
As you'll see on page 11 of Publication 750, to obtain a Certificate
of Authority, fill out Form DTF-17, Application for Registration as a
Sales Tax Vendor, for your business and send it to the address listed
in the instructions for that form, at least 20 days before you begin
operating your business.
Form DTF-17
http://www.tax.state.ny.us/pdf/2000/st/dtf17_800.pdf
This form is dated 8/00 but it is the current version
http://www.tax.state.ny.us/Forms/sales_cur_forms.htm#Other%20Sales%20Tax%20Forms
The Tax Department will review your application. If the application
is approved, they will mail you a Certificate of Authority.
Note on page 25 that once you have registered, you must timely file a
sales and use tax return even if you have no tax due during the filing
period. Page 25-267 describes the circumstances that will determine
whether you are a monthly, quarterly or annual filer.
Much of this material is also explained in the Instructions for Form DTF-17
http://www.tax.state.ny.us/pdf/2003/st/dtf17i_903.pdf
Form ST-120 that you refer to in your question is the Resale
Certificate that you will deliver to people that you buy from, so they
know not to charge you sales tax on the goods that you purchase.
http://www.tax.state.ny.us/pdf/1999/st/st120_699.pdf
"Form ST-120, Resale Certificate is used by vendors, other than
contractors, when purchasing property for resale in its present form
or as components of other property, or for use in performing taxable
services in which the property is transferred to the customer. It is
also used to purchase taxable services that become part of property
for resale.
"Form ST-120 may be used for single purchases or as a blanket
certificate that, when given to a seller, covers additional purchases
of the same general type of property or service. Temporary vendors may
use this certificate for single purchases only. "
http://www.tax.state.ny.us/sbc/generalfaqs.htm#S3
In Part 1 on the first page of Form ST-120, you will check the box
certifying that you are a New York State vendor, and you will fill in
the number issued to you on your Certificate of Authority. That
approach is explained in the box on page 2 of the form--since you will
be a purchaser with a place of business in New York state, you are
required to be registered in New York state.
So Form DTF-17 will get you your Certificate of Authority, and Form
ST-120 will authorize people you buy from to not collect sales tax on
their sales to you.
Search terms used:
new york resale certificate
st-120 certificate
Form DTF-17
Thanks again for bringing us your question. If you find any of my
answer unclear, please request clarification. I would appreciate it
if you would hold off on rating my answer until I have a chance to
reply.
Sincerely,
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